Churchill County commissioners file tentative 2025–26 budget after cutting health stipend, approving four reclassifications

Churchill County commissioners voted to file a tentative fiscal-year 2025–26 budget with the Nevada Department of Taxation after directing the comptroller to remove a proposed health-insurance stipend and to approve several personnel reclassifications.

Comptroller Sherry Wiedemann said the tentative budget includes a 2% cost-of-living adjustment, an item for a health-insurance stipend for elected and appointed department heads and a set of personnel and capital-outlay adjustments the board discussed. "We put in a 2% COLA. We added in the health insurance stipend for elected appointed department head increase. And we removed personnel," Wiedemann said while walking commissioners through the revenue and expenditure worksheets.

The board approved a motion on voice vote to file the tentative budget with the Department of Taxation after directing specific changes. The motion, moved by a commissioner and seconded on the record during the meeting, instructs the comptroller to (1) remove the health-insurance stipend from the tentative budget; (2) reclassify an election technician in the Clerk-Treasurer's office (listed in materials as a Clerk reclassification); (3) reclassify a position in the Recorder's office; and (4) reclassify two captain positions in the Sheriff's Office. The motion passed on an affirmative voice vote.

Why it matters: Wiedemann told the board the county faces tight fund-balance margins but remains within the Department of Taxation's rules. The tentative budget uses reserve funds for capital outlay and anticipates higher revenues in some categories, but commissioners emphasized caution given economic uncertainty and upcoming labor negotiations. "When you have to go through RFPs, you think this is hard to decide on? Riffs are really hard to decide on," one commissioner said, urging a conservative approach to spending.

Key details and debate: Wiedemann noted the tentative consolidated ending fund balance across funds would be roughly $39.7 million under the assumptions presented and said capital outlay planned from reserves totaled about $9 million; after subtracting capital outlay, the budget would draw roughly $4.26 million from fund balance for operations. She said tentative revenues were increased where staff felt comfortable, including some sales-tax and property-tax estimates, and that the package submitted to the Department of Taxation excludes enterprise funds such as water, sewer and the golf course.

Commissioners spent much of the discussion deciding how to reallocate the roughly $331,000 associated with the proposed health-insurance stipend. Several commissioners favored removing the stipend from the tentative filing and redirecting funds toward personnel requests and, selectively, capital outlay. One commissioner argued for prioritizing personnel and public-safety needs, saying the county should fund reclassifications and some deputy and detention positions before replacing patrol vehicles. Another commissioner emphasized prudence given sales-tax revenue volatility and ongoing contract negotiations that could change staffing costs.

Sheriff Richard urged prioritizing pay disparities and detention staffing. "If one of my captains were to retire or to leave, I will not be able to recruit for that position, because the sergeants that would typically fill that position would be taking a pay cut," he said, explaining why he sought reclassification for two captain positions and additional detention staffing. On equipment, the sheriff clarified that vehicle purchases from the dealer include cages and light bars but typically do not include new radios. "The only thing that they don't have is a radio, which we would be able to transfer from one of our current vehicles into there and use our radio," he said when discussing capital-outlay requests.

Other fiscal items noted during the meeting: a Justice Court security-contract increase (the court requested roughly $12,000 but staff estimated a $5,000 increase in services and supplies would likely be sufficient for the coming year), an outstanding RFP for juvenile-probation health services that commissioners estimated could be about $400,000, and potential budgetary effects of ongoing labor negotiations (estimated by staff to possibly affect the budget by about $300,000). Commissioners emphasized the tentative filing is not final; Wiedemann said the board can make changes before the final budget adoption in May.

Votes at a glance: The board voted to approve the direction for the comptroller to file the tentative budget reflecting the changes described above. The motion passed on a voice vote with affirmative responses recorded.

What happens next: Wiedemann will submit the tentative budget to the Department of Taxation by the April 15 filing deadline, incorporating the board's direction. The board can revise the tentative budget before the final-adoption meeting scheduled for May 21, 2025. Commissioners also expect ongoing labor negotiations and an outstanding RFP to affect final numbers and said they will revisit allocations as needed.

Sources: remarks and budget materials presented at the Churchill County Board of Commissioners meeting (transcript).